2017 (8) TMI 784

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....t the appellant received mixer-grinders from M/s.Videocon Appliances Ltd., Aurangabad and Applicom India Ltd. Attipalli, under invoices issued by the said suppliers, upon which the appellant availed credit of the duty paid. The appellants were clearing mixer-grinders in combination with certain models of refrigerators. Both the mixer-grinder and refrigerator were cleared in single combi pack under a single invoice declaring single MRP without showing the assessable value of both items separately. The department was of the view that appellants are not eligible for availing credit on the mixer-grinder assembly received by them. Show cause notice was issued alleging the same and after due process of law, the original authority confirmed the de....

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....refrigerators. He submitted that the demand has been raised and confirmed on wrong appreciation of facts and law and pleaded that the same may be set aside. 3. Against this, the learned AR Shri S. Govindarajan reiterated the findings in the impugned order. The appellants received mixer-grinder assembly from M/s. Videocon Appliances Ltd. which were assessed under section 4 of the Central Excise Act, 1944. This appeared to be finished goods as it bore the brand name Kenstar and the only requisite is to fix the power cord and wire harness. By fixing the power cord and the wire harness, the mixer-grinder was cleared in the same carton in which it was received along with particular model of refrigerator as a combi pack by the appellant. That in....

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.... excise duty on the composite price. So also after receiving the mixer-grinder assembly, the appellants have unpacked the same and fixed power cord and wiring harness in order to complete the product. In such a case, the credit availed on the mixer-grinder assembly / parts by the appellant, in our view, appears to be legal and proper. The learned counsel for the appellant draws sustenance from the judgment of Hon'ble High Court of Gujarat in the case of Commissioner of Central Excise Vs. Prime Health Care Products 2011 (272) ELT 54 (Guj.) wherein the facts are almost similar. The relevant portion is reproduced as under:- "3. The respondent-assessee, M/s. Prime Health Care Products is engaged in the manufacture of Tooth Paste falling under ....